The log cabin and post and beam building industry traditionally matches the ceiling materials to that of the softwood walls of the room. Tongue and groove softwood boards are laid across the post and beam structure. The softwood-ceiling boards typically have a chamfer on each edge to help aesthetically offset any minor variations where the boards meet. If the boards are for a first level ceiling, they may also act as the flooring for the second level of rooms if they have sufficient thickness. However, many homeowners would prefer a hardwood floor as it is more durable than softwood and the hardwood can add an aesthetically appealing visual offset to all of the surrounding softwood making up the walls and ceiling. Currently to install a hardwood floor in a post and beam building requires that the builder lay down a second layer of flooring made of hardwood on top of the softwood flooring already in place for the lower level ceiling. Laying down a second layer of flooring made of hardwood adds considerably to materials cost and labor. These costs may be more than fifty percent of the overall flooring/ceiling costs. Furthermore, sound transmission between the first and second levels of a building is a concern. Solid wood boards do not offer a high level of sound resistance with respect to both impact and airborne sounds. To mitigate this problem a sound attenuating layer is usually placed between the ceiling boards and the floor boards. This additional step of incorporating a sound attenuating layer further increases the overall cost of installing the flooring/ceiling system. The prior art offers no simple and cost effective alternatives to this multi-step process for creating a sound resistant hardwood-floor/softwood-ceiling between two levels of a building.